https://www.taxtmi.com/caselaws?id=426844 A charitable-hospital exemption from municipal property tax applies only where the institution is charitable in substance and its dominant object is not profit-oriented. The Madras HC held that systematic fee collection from patients, the absence of proof that free treatment was the dominant feature, and the society's own objects permitting charges showed that the hospital was not run purely on charity. It also applied the principle that incidental use of surplus for charitable purposes does not attract exemption if the institution systematically earns profit. The writ petition therefore failed, and exemption under Section 123(e) was denied. en-us Mon, 14 Mar 2022 00:00:00 +0530 Fri, 26 Aug 2022 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426844 A charitable-hospital exemption from municipal property tax applies only where the institution is charitable in substance and its dominant object is not profit-oriented. The Madras HC held that systematic fee collection from patients, the absence of proof that free treatment was the dominant feature, and the society's own objects permitting charges showed that the hospital was not run purely on charity. It also applied the principle that incidental use of surplus for charitable purposes does not attract exemption if the institution systematically earns profit. The writ petition therefore failed, and exemption under Section 123(e) was denied. Case-Laws Indian Laws Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426844